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Case Law Details

Case Name : ITO Vs M/s Dresdner Kleinwort Wasserstein Sec (I) Ltd. (ITAT Mumbai)
Related Assessment Year : 2001 -02
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ITO Vs M/s Dresdner Kleinwort Wasserstein Sec (I) Ltd. (ITAT Mumbai)– Assessee has incurred an expenditure towards the service charges of the shared premises to its group concern which has taken the same on leave and license. As per leave and license agreement, the sharing of the premises with group concern is allowed as contemplated in clause 11 of the agreement.

The intention of the sharing the premises exists right from the beginning as evident from the agreement of leave and license. Even otherwise when the expenditure is

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